ZORYA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ZORYA
Largest movements
- Cash -€2,967
down €2,967 (-21.6%), from €13,721 to €10,755
mainly Other debts (-€3,781) and Stocks and contracts (-€1,399)
- Other debts -€3,781
down €3,781 (-3.1%), from €123,250 to €119,470
- Profit (loss) carried forward +€3,078
up €3,078 (+7.7%), from -€39,737 to -€36,659
- Gross operating margin +€7,388
up €7,388, from -€2,096 to €5,292
- Other operating charges -€365
down €365 (-28.3%), from €1,286 to €922
- Financial charges +€129
up €129 (+75.1%), from €172 to €301
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,667 | €206,026 | -€1,641 | -0.8% |
| Fixed assets | 21/28 | €1,395 | €1,142 | -€253 | -18.1% |
| Tangible fixed assets | 22/27 | €1,395 | €1,142 | -€253 | -18.1% |
| Plant, machinery and equipment | 23 | €418 | €997 | +€579 | +138% |
| Other tangible fixed assets | 26 | €977 | €145 | -€831 | -85.1% |
| Current assets | 29/58 | €206,272 | €204,884 | -€1,388 | -0.7% |
| Stocks and contracts in progress | 3 | €191,959 | €193,359 | +€1,399 | +0.7% |
| Stocks | 30/36 | €191,959 | €193,359 | +€1,399 | +0.7% |
| Amounts receivable within one year | 40/41 | €0 | €93 | +€93 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €93 | +€93 | |
| Cash at bank and in hand | 54/58 | €13,721 | €10,755 | -€2,967 | -21.6% |
| Deferred charges and accrued income | 490/1 | €591 | €678 | +€86 | +14.6% |
| Total equity and liabilities | 10/49 | €207,667 | €206,026 | -€1,641 | -0.8% |
| Equity | 10/15 | -€18,649 | -€15,570 | +€3,078 | +16.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,088 | €1,088 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,088 | €1,088 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,737 | -€36,659 | +€3,078 | +7.7% |
| Amounts payable | 17/49 | €226,315 | €221,597 | -€4,719 | -2.1% |
| Amounts payable after more than one year | 17 | €102,000 | €102,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €124,315 | €119,597 | -€4,719 | -3.8% |
| Trade debts | 44 | €250 | €127 | -€123 | -49.3% |
| Suppliers | 440/4 | €250 | €127 | -€123 | -49.3% |
| Taxes, remuneration and social security | 45 | €815 | €0 | -€815 | -100% |
| Taxes | 450/3 | €815 | €0 | -€815 | -100% |
| Other amounts payable | 47/48 | €123,250 | €119,470 | -€3,781 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,088 | €1,122 | +€34 | +3.1% |
| Other operating charges | 640/8 | €1,286 | €922 | -€365 | -28.3% |
| Gross operating margin | 9900 | -€2,096 | €5,292 | +€7,388 | |
| Operating profit (loss) | 9901 | -€4,470 | €3,249 | +€7,719 | |
| Financial income | 75/76B | €155 | €131 | -€24 | -15.7% |
| Recurring financial income | 75 | €155 | €131 | -€24 | -15.7% |
| Financial charges | 65/66B | €172 | €301 | +€129 | +75.1% |
| Recurring financial charges | 65 | €172 | €301 | +€129 | +75.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,487 | €3,078 | +€7,565 | |
| Profit (loss) for the period | 9904 | -€4,487 | €3,078 | +€7,565 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,487 | €3,078 | +€7,565 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.